Income-tax exemption extended for Vishwas project; corporate CSR funds excluded under Companies Act per rules.
Notification extends eligibility under Section 35AC for the Vishwas project "Resource Development on Sustainable Inclusive Practices" for a further three-year period commencing 2016-17, without change to the approved aggregate cost and corpus fund; the extension follows the National Committee's recommendation that the project is being executed properly. The notification also specifies that the Section 35AC exemption shall not apply to funds received under corporate social responsibility provisions of the Companies Act and its CSR rules.

Section 35AC tax exemption: Satya Bharti Schools re notified as eligible project while CSR funds are excluded.
The Central Government notifies the "Satya Bharti Schools" project carried out by Bharti Foundation as an eligible project for section 35AC tax relief for three years beginning with financial year 2016-17, with no change to the approved cost of Rs. 360 crore including a corpus of Rs. 110 crore, and specifies that exemption under section 35AC does not apply to funds received under Schedule VII of section 135 of the Companies Act and the Companies (CSR) Rules, 2014.

Section 35AC eligibility extended for Kala Bhavanam project; CSR-sourced funds excluded from the exemption under notification.
Notification extends eligibility under section 35AC to the project Kala Bhavanam run by Valluvar Gurukulam for three years beginning 2016-17, with the approved cost unchanged, following the National Committee's recommendation. The exemption will not apply to funds received under Schedule VII of Section 135 of the Companies Act and the Companies (CSR) Rules, 2014.

Section 35AC eligibility extended for DISHA poverty alleviation scheme; CSR Schedule funds excluded from tax exemption under the Act.
The Central Government specifies the DISHA scheme "Poverty alleviation through capacity building, market support and micro-credit programme for economically weaker section of the society" as an eligible project for a further three financial years without change to the approved project cost, following a recommendation of the National Committee. The exemption does not apply to funds received under corporate social responsibility provisions.

Income Tax exemption under section 35AC extended for Outreach Caring Hands project, excluding funds received under CSR Schedule VII.
The notification extends eligibility for the section 35AC exemption to the "Outreach Caring Hands" project of Rajah Charitable Medical Trust for three years beginning 2016-17, retaining the approved project cost, based on the National Committee's recommendation that the project is being properly executed. It expressly excludes from the section 35AC exemption any funds received under Schedule VII of the Companies Act pursuant to CSR rules.

Section 35AC eligibility extended for recurring-care project at Abhaya Ashraya; funds under CSR Schedule VII excluded.
The Central Government notifies continuation of the recurring-cost project run by Abhaya Ashraya as an eligible project under Section 35AC for a further three financial years commencing 2016-17, without change to the approved estimated cost and corpus fund, based on the National Committee's recommendation. The notification clarifies that the Section 35AC exemption does not apply to funds received under Schedule VII of Section 135 of the Companies Act and the Companies (CSR) Rules, 2014.

Deduction under section 35AC: project extension and cost enhancement for old age home expansion; CSR funds excluded from exemption.
Notification re-designates the "Expansion of Old Age Home" by Sree Sree 108 Karunamoyee Kalimata Mandir as an eligible project for deduction under section 35AC for three additional financial years starting 2016-17, confirms an enhanced approved project cost and corpus fund in the amendment to the prior notification, and expressly excludes funds received under Schedule VII of section 135 of the Companies Act and the Companies (CSR) Rules from the section 35AC exemption.

Section 35AC exemption re specifies an eligible multi component welfare project while excluding CSR Schedule VII funds.
The Central Government re notifies Sahyog Care for You's multi component project as eligible under the Explanation to section 35AC for three additional financial years beginning 2016 17, with the approved cost unchanged; project components include a Vocational Project for environmental hygiene and sanitation, an Adult Literacy Programme for women, Cre che Services and Educational Programme, and a Street and Working Children Education Project. The section 35AC exemption is not available for funds received under Schedule VII of the Companies Act and the Companies (CSR) Rules, 2014.

Section 35AC exemption extended for specified blind rehabilitation project; CSR funds under Companies Act excluded from benefit.
Notification under Section 35AC renews eligibility for the "Construction of dormitory-cum-library and running of rehabilitation/welfare programmes for disabled/blind persons at Bangalore" by Shri Ramana Maharishi Academy of the Blind for three financial years commencing 2016-17 without change to the approved cost. The National Committee recommended extension under rule 11M after satisfaction with execution. The exemption under Section 35AC explicitly does not apply to funds received under Schedule VII of the Companies Act and the Companies (CSR) Rules.

Tax exemption under section 35AC: Delhi Council for Child Welfare project extension preserves eligibility but excludes CSR funds.
The Central Government, acting under section 35AC and on the National Committee's recommendation, extends for three financial years commencing 2016-17 the eligibility of specified child welfare programmes run by the Delhi Council for Child Welfare as projects/schemes for tax exemption, retaining the approved project cost at Rs. 16.26 crore, and stipulates that the exemption will not apply to funds received under Schedule VII of section 135 of the Companies Act and the Companies (CSR) Rules, 2014.

Extension of charitable project notification under Section 35AC confirmed, but exemption excludes corporate CSR Schedule VII funds.
The Central Government renews eligibility under Section 35AC for the Sri Ramakrishna Sevashrama project in Tumkur for three years starting financial year 2016-17, maintaining the approved cost at Rs. 8.00 crore, and confirms that the Section 35AC exemption does not apply to funds received under Schedule VII of Section 135 of the Companies Act and the Companies (CSR) Rules, 2014.

Section 35AC deduction extended for Karuna Trust health scheme with increased project ceiling; CSR funds excluded.
The Central Government extends notification of the Karuna Trust scheme as an eligible project for deduction under Section 35AC for a further three-year period beginning with financial year 2016-17 and amends the sanctioned maximum project cost by increasing the approved project ceiling including a specified corpus fund. The National Committee recommended the extension as the project is being properly executed. The exemption under Section 35AC is explicitly not applicable to funds received under Schedule VII of the Companies Act and the Companies (CSR) Rules, 2014.

Tax exemption for eligible projects extended; CSR funds excluded from exemption under applicable rules notification.
Notification extends the tax-exempt status under section 35AC to the "Infrastructure development & corpus fund" project by Ramakrishna Mission Sevashrama for a further three financial years, with the approved cost unchanged and the corpus fund included; the National Committee recommended extension on proper execution grounds and the Central Government issued the extension under the Income-tax Act and rules.

Tax deduction under section 35AC: Sevalaya project extended and project cost ceiling increased; CSR funds excluded.
The Central Government notifies extension of eligibility under section 35AC for the Sevalaya school expenses project for three financial years beginning 2016-17 and amends the earlier notification to increase the maximum project cost including the corpus fund. The notification also clarifies that the exemption under section 35AC does not apply to funds received under Schedule VII of Section 135 of the Companies Act and the Companies (CSR) Rules, 2014.

Section 35AC exemption extended for sight-and-healthcare project; funds received under CSR rules are excluded.
The Central Government specifies the "Sight for the sightless & Quality Healthcare" project by Sadhu Vaswani Mission as an eligible project under Section 35AC for three years beginning 2016-17 at the approved project cost, following the National Committee's recommendation. The exemption under Section 35AC expressly excludes funds received under corporate social responsibility provisions and Companies (CSR) Rules.

Section 35AC eligible project notification extends eligibility, raises project cost and corpus, and excludes CSR Schedule VII funds.
Notification designates the Sri Sathya Sai Central Trust's running and maintenance of specified medical institutes, mobile hospital operations, and corpus-fund building as an eligible project for tax-deduction purposes for three further financial years beginning 2016-17, increases the approved project cost and corpus fund ceiling, and excludes funds received under Schedule VII of the Companies Act and Companies (CSR) Rules from the deduction.

Tax exemption under section 35AC: Government renews eligibility of Mission Education project but excludes CSR funds.
Central Government notifies "Mission Education, Delhi" run by Smile Foundation as an eligible project for the tax exemption under section 35AC for a further three years commencing 2016-17 at the same approved cost; the extension follows the National Committee's recommendation. The notification specifies that the exemption does not apply to funds received under Schedule VII of the Companies Act and the Companies (CSR) Rules 2014.

Section 35AC deduction: project cost ceiling raised for Cancer Patients Aid Association; CSR Schedule VII funds excluded.
Amendment under section 35AC raises the maximum allowable project cost for Cancer Patients Aid Association's notified eligible projects in Maharashtra from Rs. 365.67 lakh to Rs. 700.00 lakh, following a recommendation of the National Committee that the project is properly executed. The notification also specifies that the section 35AC exemption does not apply to funds received under Schedule VII of the Companies Act and the Companies (CSR) Rules, 2014.

Section 35AC tax exemption extended for integrated community health programme, excluding funds received under Schedule VII CSR provisions.
Notification extends eligibility under Section 35AC to Thirumalai Charity Trust's Integrated Community Health and Development Programme for a further three years from 2016-17 at the same approved project cost, following a National Committee recommendation that execution is proper, and expressly excludes funds received under Schedule VII of Section 135 of the Companies Act and the Companies (CSR) Rules from the Section 35AC exemption.

Tax exemption designation extended for an eligible rural empowerment project; CSR-sourced funds excluded from exemption.
The notification designates "Economic Empowerment of Tribal poor through Income Generation Programme" by Chington Development Society as an eligible project for tax-exempt expenditure for three further years beginning 2016-17, maintaining the approved estimated cost of Rs. 1007.50 lakh, following a National Committee recommendation. The exemption expressly does not apply to funds received under Schedule VII of Section 135 and the Companies (CSR) Rules 2014.